BharatTaxGST

The Assistant Commissioner Of Central Tax vs. M/S Vasundara Builders And Developers

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WA/897/2026HC KarnatakaGSTCNR KAHC01018644202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. RAJEEV CHANNAPPA NULVI, ADV

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Heard together (2 matters)

WA No. 897 of 2026
WP NO.9470/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:24635-DB WA No. 897 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 897 OF 2026 (T-RES) BETWEEN: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-6, BANGALORE, TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE-560 070. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX WEST DIVISION - 6, BANGALORE, TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE - 560 070. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. VASUNDARA BUILDERS AND DEVELOPERS A PARTNERSHIP FIRM, NO.4, 1ST FLOOR, GOPALAKRISHNA COMPLEX, VASANTHUPURA MAIN ROAD, SUBRANYAPURA, UTTARAHALLI HOBLI, BANGALORE, KARNATAKA-560 061 (GSTIN: 29AALFV3786B1ZR) REPRESENTED BY ITS PARTNER MR. CHIKKAPUTTAIAH Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24635-DB WA No. 897 of 2026 S/O LATE KEMPAIAH AGED ABOUT 53 YEARS …RESPONDENT (BY SRI. RAJEEV CHANNAPPA NULVI, ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A. SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.9470/2025 (T-RES) DATED 20.01.2026 AND B. PASS SUCH OTHER SUITABLE ORDERS AS THIS COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This Writ Appeal by the Revenue under Section 4 of the Karnataka High Court Act is directed against the learned Single Judge’s order dated 20.01.2026 in W.P.No.9470/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Section 74 of the CGST Act dated 16.08.2022 and Order-in-Original dated 31.01.2025. 2. This Court by order dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed HC-KAR NC: 2026:KHC:24635-DB the Writ Appeals and restored the show cause notice and Orders in Original. The decision rendered therein would aptly apply to these appeals also. Since we have held that the consolidated/common show cause notice is permissible, and since the Orders-in-Original impugned in the impugned Writ Petition was quashed in pursuance to the common show cause notice under Section 74 of the Act, we deem it appropriate to provide liberty to the respondent herein to file statutory appeal within the time to be prescribed by this Court. Having regard to the limited power vested in the appellate authority to condone the delay, coupled with the fact that the respondent had been diligently pursuing the remedy by way of writ petition, we deem it appropriate, while relegating the respondent to the statutory remedy of appeal, to grant six weeks' time to file such appeal. If such appeal is filed within the time granted hereinabove, HC-KAR NC: 2026:KHC:24635-DB the appellate authority shall consider the same on merits without raising the plea of limitation.

3.

Hence, the following:

ORDER (i) Writ Appeal is allowed.

(ii) The order passed by the learned Single Judge dated 20.01.2026 in W.P.No.9470/2025 is set aside.

(iii) The Order-in-Original dated 31.01.2025 is restored and show cause notice dated 16.08.2022 also stands restored.

(iv) The respondent is provided six weeks time from the day this Order is uploaded on the website of this Court to avail the remedy of statutory appeal.

(v) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation. HC-KAR NC: 2026:KHC:24635-DB (vi) The Appellate Authority also shall hear the appeal on merits, if the appeal is filed within the time stated above. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE

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